Laws, Regulations and Annotations


Business Taxes Law Guide—Revision 2024

Alcoholic Beverage Tax Regulations

Title 18. Public Revenues
Division 2. California Department of Tax and Fee Administration — Business Taxes (State Board of Equalization — Business Taxes — See Chapters 6 and 9.9)
Chapter 6. Alcoholic Beverage Tax

Article 1. Records

Regulation 2504

Regulation 2504. Distilled Spirits Produced, Packaged, or Bottled.

Reference: Sections 32211 and 32452, Revenue and Taxation Code.

Every distilled spirits manufacturer, manufacturer's agent, brandy manufacturer, and rectifier shall keep and preserve a record of all distilled spirits produced, manufactured, cut, blended, rectified, bottled, packaged or otherwise acquired in this State. A daily record of such acquisitions shall be made in book forms prescribed by the board. All distilled spirits received from licensee's own bottling or packaging department shall be recorded in form BOE-240-A. Receipts from the bottling or packaging department shall include all distilled spirits bottled or packaged, whether or not the distilled spirits are owned by the licensee.

History—Effective April 17, 1955.

Amended May 4, 1978, effective June 21, 1978. Added "packaged" in first, "or packaging" in third and fourth, and "or packaged" in last sentence, respectively.

Amended November 19, 2009, effective January 25, 2010. Replaced "SBE form 240A" with "form BOE-240-A" in the text. Replaced "32001-32556" with "32211 and 32452" in the reference note.